Work plan for IFRSs

Recently completed projects (updated December 2009)

We have completed the following projects since 2006:

2009

• Related party disclosures IAS 24
• IFRS 9 Financial Instruments - phase 1 of the current project to replace IAS 39
• Additional Exemptions for First-time Adopters: Amendments to IFRS 1
• International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
• Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2)
• Embedded Derivatives (Amendments to IFRIC 9 and IAS 39)
• Improving Disclosures about Financial Instruments (Amendments to IFRS 7)
• Investments in Debt Instruments (Proposed amendments to IFRS 7)

2008

• Annual improvements – Project cycle 2006-2008 – Various minor amendments to standards
• Business Combinations – Final standard on business combinations and related revisions to IAS 27, IAS 28, and IAS 31
• Cost of an investment in a subsidiary – Amendments to IFRS 1 and IAS 27
• Financial Instruments: Recognition and Measurement – Eligible Hedged Items – Amendments to IAS 39
• Puttable Financial Instruments and Obligations Arising on Liquidation – Amendments to IAS 32 and IAS 1
• Reclassification of Financial Assets - Amendments to IAS 39 and IFRS 7
• Share based payment - Vesting Conditions – Amendments to IFRS 2

2007

• Borrowing costs – Revised IAS 23

2006

• Segment Reporting – IFRS 8

Should you have questions on projects completed before 2006, please contact iasb@iasb.org.

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